با همکاری مشترک دانشگاه پیام نور و انجمن مدیریت دولتی ایران و انجمن مدیریت رفتار سازمانی

نوع مقاله : توصیفی

نویسندگان

1 دانشجوی دکتری مدیریت توسعه دانشگاه تهران

2 عضو هیئت علمی گرئه مدیریت دولتی دانشگاه تهران

چکیده

بودجه به‌منزله قلب فراگرد خط­مشی­گذاری و بودجه­بندی به‌منزله مهم­ترین فراگرد تصمیم­گیری در نهادهای عمومی، از چنان اهمیتی برخوردارند که اصلاح آنها، اصلاح امر حکومت و کشور تلقی می­شوند؛ اصلاحی که باید معطوف به یادگیری در جهت بودجه­بندی بهتر باشد؛ زیرا که بودجه، آینه تمام­نمای فعالیت­ها و خط­مشی­های حکومت است. این در حالی است که پژوهش­های صورت گرفته و معرفی سیستم­های متعدد بودجه­بندی طی سالیان گذشته، از ناکارآمدی سیستم­های بودجه­بندی متداول در اکثر کشورها حکایت دارند؛ تسری چنین وضعی به کشور ما، پژوهشگران را بر آن داشت تا ضمن مدنظر قرار دادن ملاحظات مربوط به بافت اجتماعی و تاریخی، دراین‌باره مطالعه نمایند. بنابراین این پژوهش، باهدف شناسایی ویژگی­های سیستم مناسب بودجه­بندی عمومی، از نگاه کارشناسان و صاحب­نظران عرصه بودجه­بندی و بررسی دیدگاه­های گوناگون دراین‌باره صورت گرفت. روش پژوهش، تحلیل تم و ابزار اصلی جمع­آوری داده­ها، مصاحبه بوده است. مطابق با تحلیل داده­های جمع‌آوری‌شده، پنج طبقه تم اصلی با مجموعه­ای از تم­های فرعی تحت پوشش ذیل عناوین «واقع­گرایی و فن­گرایی»، «اصلاح­گرایی و یادگیرندگی»، «علم­گرایی و دانش­محوری»، «هدف­مداری» و «ارزش­مداری» پدیدار شدند. به نظر می­رسد که با مدنظر قرار دادن این مقوله­ها در سیستم بودجه­بندی حکومت، می­توان با حرکت در مسیر اصلاح امر بودجه­بندی و بودجه، امیدوار بود که این سند مهم، در مسیری یادگیرنده به‌سوی توسعه و پیشرفت، جامعه را در مسیر تعالی رهنمون گرداند.

کلیدواژه‌ها

عنوان مقاله [English]

Explaining the Characteristics of an Appropriate Public Budgeting System for Achieving Justice and Efficient Development

نویسندگان [English]

  • Mir Yaghoub SeyyedRezaei 1
  • Ali Asghar Pourezzat 2

1 PH.D. Canditate of Development Administration, Universitu of Tehran, Tehran, Iran

2 Professor of Public Adinistration, Universitu of Tehran, Tehran, Iran

چکیده [English]

Budget as the heart of policy-making process and budgeting as the most important process of decisionmaking in public institutions has the importance that their reform are considered as the reform of the government and the state affairs; reform that should focus on learning toward better budgeting because budget reflects the government's activities and policies. This is while the accomplished researches and the introduction of multiple budgeting systems over the past years, has a story of the inefficiency of common budgeting systems in most countries; spreading this situation to our country persuaded the researchers to study in this case besides considering related observations to social and historical tissue. Therefore, this study aimed to identify the characteristics of an appropriate public budgeting system in viewpoint of experts and connoisseurs in field of budgeting and studying various perspectives in this area. Research method has been thematic analysis and main tool for data collection was interview. According to analysis of gathered data, five main themes with a set of sub-theme were identified as the headings of "realism and technology-driven", "reform-oriented and learning", "scientism and Knowledge-driven", "goal-oriented" and "value-oriented". It seems that taking into account these themes in government budgeting system and move toward the budget and budgeting reform, can be hoped that this important document guide society to excellence in learning path towards development and progress.

کلیدواژه‌ها [English]

  • Public Budgeting
  • government
  • Appropriate Budgeting System
  • Reform-Oriented
  • Learning
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